2009 (8) TMI 789

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....ass, Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of the pre-deposit of the following amounts : (a)     Cenvat credit to the tune of Rs. 1,49,14,061/- (Rupees one crore forty-nine lakhs fourteen thousand and sixty-one only) inclusive of ces....

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....e bill of service on which service tax is paid. The applicant's contention in taking the credit is that these services will get cover under the definition of the 'input services' as indicated in Rule 2(l) of the Cenvat Credit Rules, 2004. Revenue authorities did not accept this contention and issued show cause notice to the appellant. The Adjudicating Authority while not accepting the contention o....

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....nt of the business, Cenvat credit has to be allowed on such service tax paid. 5. Learned JCDR on the other hand would draw our attention to the definition of "input service" in the Cenvat Credit Rules, 2004 which would clarify that any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products fro....

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....nvat credit. It is also undisputed that this activity is done by the applicant only in some few cases and on specific request and raised the bills. We find that the said activity may get covered under 'activities relating to business.' We find that the ratio of the Larger Bench decision in the case of ABB Ltd. and Others and more specifically in Paragraph 24 of the Larger Bench decision held as un....